M/S GLAMOUR ENTERPRISES PVT. LTD., Jaipur V. INCOME TAX OFFICER, WARD-6-1, Jaipur

ITA 1279/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2085 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY JCIT A
• Keywords: Depreciation; Transfer pricing; International transaction; Rule of consistency; Arm length price
• Section: 133(6); 44AB; 13; 32

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1279/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2012-13 M/S GALMOR ENTERPRISES PVT. LTD. F-46, MALVIYA INDUSTRIAL AREA, JAIPUR. CUKE VS. THE ITO, WARD-6(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAACG5149B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE (WRITTEN SUBMISSION) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (JCIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/03/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 21/06/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 14.03.2018 RELEVANT FOR THE ASSESSMENT YEAR 2012-13. 2. THE LD. AR, SHRI ANIL KUMAR SHARMA, HAS SUBMITTE D AN APPLICATION STATING THAT THE CASE OF THE ASSESSEE MAY BE DECIDE D ON THE BASIS OF WRITTEN SUBMISSIONS FILED BY HIM ON BEHALF BY THE A SSESSEE. ACCORDINGLY, THE MATTER IS BEING DECIDED TAKING INTO CONSIDERATI ON THE WRITTEN ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 2 SUBMISSIONS FILED ON BEHALF OF THE ASSESSEE AND OTH ER MATERIAL AVAILABLE ON RECORD. 3. IN GROUND NO. 1, THE ASSESSEE HAS CHALLENGED THE ACTION OF THE LD. CIT(A) IN CONFIRMING THE ADDITION OF RS. 72,79,773 /- MADE BY THE AO. 4. THE LD AR HAS SUBMITTED THAT THE ASSESSEE WAS EN GAGED IN MINING OF STONE GRITS TAKEN ON LEASE FROM MINING DE PARTMENT JAIPUR SINCE PRECEDING YEAR. THE ASSESSEE DURING THE RELEV ANT PREVIOUS YEAR CLAIMED LEASE MONEY OF RS. 4,76,67,240/- AGAINST GR OSS ROYALTY COLLECTION OF RS. 4,81,41,766/-. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSEE VIDE LETTER DATED 10.03.2 015 PRODUCED THE COPY OF LEDGER ACCOUNT OF MINING ENGINEER JAIPUR. I T WAS SUBMITTED THAT THE AO OBSERVED THAT LEASE MONEY OF RS. 4,76,67,240 /- CLAIMED IN PROFIT & LOSS ACCOUNT, HAS BEEN CREDITED TO MINING ENGINEE R JAIPUR IN EQUAL MONTHLY INSTALLMENT OF RS. 39,72,270/-(39,72,270/-* 12=4,76,67,240/-). IT WAS ALSO OBSERVED BY THE AO THAT PAYMENT TO MINI NG ENGINEER HAS BEEN MADE IN LUMP SUM AMOUNTS ON DIFFERENT DATES AN D THE BALANCE REMAINING PAYABLE AT THE END OF THE YEAR HAS BEEN C /F TO NEXT YEAR. THE AO ASKED THE COPY OF LEDGER ACCOUNT OF THE ASSE SSEE FROM THE MINING ENGINEER JAIPUR U/S 133(6) OF IT ACT 1961 AN D PERUSED THE SAME. THE SAID LEDGER ACCOUNT PROVIDED BY MINING EN GINEER WAS ALSO MADE AVAILABLE FOR INSPECTION OF THE ASSESSEE. IT W AS FURTHER SUBMITTED THAT THE ASSESSEE VIDE LETTER DATED 16.03.2015 POIN TED OUT THAT THERE ARE CERTAIN PAGES WHICH ARE MISSING IN THE ACCOUNT STATEMENT PROVIDED BY MINING ENGINEER. IT WAS ALSO SUBMITTED THAT THE MONTHLY LEASE ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 3 MONEY OF RS.39,72,270/-AS CLAIMED BY THE ASSESSEE I S FULLY VERIFIABLE FROM THE SAID ACCOUNT STATEMENT. 5. IT WAS SUBMITTED THAT THE AO IGNORING THE MONTHL Y LEASE MONEY OF RS.39,72,270/- CREDITED TO MINING ENGINEER IN TH E BOOKS OF THE ASSESSEE AND RECIPROCATE CONFIRMING ENTRIES IN THE ACCOUNT STATEMENT SUPPLIED BY THE MINING DEPARTMENT, PROCEEDED TO COM PUTE THE ALLOWABLE LEASE MONEY IN HIS OWN WAY. THE AO IGNORE D THE FACT THAT CERTAIN PAGES ARE MISSING IN THE ACCOUNT STATEMENT PROVIDED BY THE MINING DEPARTMENT AND ON THE BASIS OF SUCH INCOMPLE TE ACCOUNT STATEMENT, THE AO COMPUTED TOTAL OF ACTUAL PAYMENTS DURING THE RELEVANT PREVIOUS YEAR AND IN PRECEDING YEAR. THE A O COMPUTED CONSOLIDATED PAYMENTS TO MINING DEPARTMENT FOR BOTH THE PRECEDING AND RELEVANT A.Y. 2012-13 AT RS.7,27,15,696/-(RS.2, 44,99,651/- FOR A.Y.2011-12 + RS.4,82,16,045/- FOR RELEVANT A.Y.201 2-13) AGAINST LEASE MONEY OF RS.7,99,95,469/- CLAIMED BY THE ASSESSEE F OR BOTH THE YEARS. (RS. 3,23,28,299/- FOR A.Y.2011-12 + RS. 4,76,67,24 0/- FOR RELEVANT A.Y.2012-13). THE AO HELD THAT THE THERE IS DIFFERE NCE OF RS.72,79,773/- IN THE AMOUNT OF LEASE MONEY CLAIMED BY THE ASSESSEE AND THAT CONFIRMED BY THE MINING DEPARTMENT. THUS T HE AO MADE AN ADDITION OF RS.72,79,773/- TO THE RETURNED INCOME. 6. DURING THE APPELLATE PROCEEDINGS BEFORE LD. CIT( A), THE AO VIDE HIS REMAND REPORT DATED 24.01.2018 ADMITTED THAT ' THERE IS A BREAK IN DATE AND AMOUNTS PAID/PAYABLE AS ROYALTY IN THE INF ORMATION PROVIDED BY THE MINING ENGINEER. PAGES CONTAINING DETAILS OF ROYALTY PAID/PAYABLE FOR THE MONTH OF DECEMBER 2011 AND JANUARY 2012 ARE NOT AVAILABLE IN ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 4 THE INFORMATION COPY OF WHICH IS ENCLOSED.' THE ASS ESSEE VIDE LETTER DATED 09.02.2018 SUBMITTED REJOINDER AND REITERATED ITS EARLIER SUBMISSION. AS SUBMITTED BEFORE THE AO, LEASE MONEY OF RS.39,72,270/- PER MONTH CLAIMED BY THE ASSESSEE IS FULLY VERIFIA BLE FROM THE ACCOUNT STATEMENT COLLECTED FROM THE MINING DEPARTMENT. 7. IT WAS SUBMITTED THAT THE DIFFERENCE OF RS. 72,7 9,773/- IN LEASE MONEY CLAIMED BY THE ASSESSEE AND ACTUAL PAYMENTS T O MINING ENGINEER COMPUTED BY THE AO ON THE BASIS OF ACCOUNT STATEMENT PROVIDED BY THE MINING DEPARTMENT IS DUE TO MISSING PAGES IN THE SAID ACCOUNT STATEMENT. THE PAGES CONTAINING THE DETAIL S OF PAYMENTS OF RS.74,00,000/- MADE BY THE ASSESSEE DURING THE PERI OD 16.11.2011 TO 11.01.2012 ARE MISSING IN THE ACCOUNT STATEMENT PRO VIDED BY THE MINING DEPARTMENT, WHICH HAS NOT BEEN TAKEN IN TO A CCOUNT BY THE AO WHILE COMPUTING THE ACTUAL PAYMENT DURING THE RELEV ANT PREVIOUS YEAR. THEREFORE THE ACTUAL PAYMENT OF RS. 4,82,16,045/- C OMPUTED BY THE AO DURING THE RELEVANT PREVIOUS YEAR IS ERRONEOUS AND LIABLE TO BE INCREASED BY RS.74,00,000/-TOWARDS PAYMENTS MADE BY THE ASSESSEE DURING THE PERIOD 16.11.2011 TO 11.01.2012. THEREFO RE THE AO HAS NO JUSTIFICATION IN MAKING THE RELEVANT ADDITION OF RS .72,79,773/- WHICH MAY KINDLY BE DELETED. 8. PER CONTRA, THE LD. DR HAS SUBMITTED THAT IN OR DER TO VERIFY THE PAYMENT OF ROYALTY CLAIMED BY THE ASSESSEE, INFORMA TION WAS SOUGHT BY THE ASSESSING OFFICER U/S 133(6) OF THE IT ACT FRO M MINING ENGINEER AND AS PER THE REPORT SENT BY THE MINING DEPARTMENT OVER THE PERIOD OF TWO YEARS I.E. A.Y. 2011-12 AND A.Y. 2012-13, THE A SSESSEE HAS MADE ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 5 TOTAL PAYMENT OF RS. 72,71,696/- AS AGAINST THE PAY MENT OF RS. 7,99,95,469/- CLAIMED BY THE ASSESSEE OVER TWO ASSE SSMENT YEARS, THEREFORE DIFFERENCE OF RS. 72,79,773/- BEING THE E XCESS CLAIMED TOWARDS ROYALTY PAYMENT WAS DISALLOWED BY THE ASSES SING OFFICER. IT WAS FURTHER SUBMITTED THAT DURING THE APPELLATE PRO CEEDINGS THE LD. CIT(A) HAS CALLED FOR THE REMAND REPORT FROM THE AS SESSING OFFICER AND EVEN AS PER REMAND REPORT, THE INFORMATION RECEIVED FROM THE OFFICE OF MINING ENGINEER U/S 133(6) OF THE ACT WAS EXAMINED AND IT WAS FOUND THAT THE AMOUNT PAID BY THE ASSESSEE TO THE MINING ENGINEER ARE EXACTLY THE SAME AS MENTIONED IN THE ASSESSMENT ORD ER. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS NO INFIRMITY IN THE ORDER OF LD. CIT(A) WHICH HAS RIGHTLY CONFIRMED THE SAID DISALLOWANCE M ADE BY THE AO AND HENCE, THE ORDER OF THE LD. CIT(A) MAY BE CONFIRMED . 9. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT THE ACCOUNT STATEMENT RECEIVED FROM THE MINING DEPARTMENT IS NOT COMPLETE AND IT DOESNT CONTAIN THE DETAILS OF PAYMENTS OF ROYALTY FOR MONT H OF DECEMBER 2011 AND JANUARY 2012 AS ADMITTED BY THE AO IN HIS REMAN D REPORT DATED 24.01.2018. THEREFORE, THE SAID STATEMENT CANNOT B E A SOLE BASIS FOR DENYING THE CLAIM OF THE ASSESSEE WHERE THE ASSESSE E HAS SUBMITTED THE DETAILS OF ACTUAL PAYMENT OF ROYALTY OF RS 74 L ACS DURING THE SAID PERIOD OF DEC 2011 TO JAN 2012. THEREFORE, ON THE FACE OF ACTUAL PAYMENT WHICH HAS BEEN MADE AND CREDITED TO THE ACC OUNT OF THE MINING DEPARTMENT AS SO CLAIMED, THE CLAIM OF THE A SSESSEE DESERVE TO BE ALLOWED. THEREFORE, WE SET-ASIDE THE MATTER TO THE FILE OF THE AO FOR THE LIMITED PURPOSES OF VERIFYING THE SAID PAYMENTS OF RS 74 LACS AS SO ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 6 CLAIMED BY THE ASSESSEE AS MADE TO THE MINING DEPAR TMENT AND WHERE THE SAME IS FOUND TO BE IN ORDER, ALLOW THE NECESSA RY RELIEF TO THE ASSESSEE SUBJECT TO RS. 72,79,773/- AS CLAIMED BY T HE ASSESSEE AND WHICH IS SUBJECT MATTER OF DISALLOWANCE. THE GROUN D OF APPEAL IS THUS ALLOWED FOR STATISTICAL PURPOSES. 10. IN GROUND NO. 2, THE ASSESSEE HAS CHALLENGED T HE SUSTENANCE OF ADDITION OF RS. 1,24,906/- U/S 41(1) OF THE ACT. 11. IN ITS WRITTEN SUBMISSIONS, THE ASSESSEE HAS SU BMITTED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER OBSERVED THAT CERTAIN TRADE CREDITORS OF RS. 3,87,797/- HAVE BEEN BROUGHT FORWARD FROM EARLIER YEARS AND THERE ARE NO TRANSACTIONS DU RING PRECEDING YEAR AS WELL AS YEAR UNDER CONSIDERATION. THE AO ACCORDI NGLY HELD THAT THE LIABILITY TOWARDS THE SAID TRADE CREDITORS HAS CEAS ED TO EXIST WITHIN THE MEANING OF SECTION 41(1) OF IT ACT AND ADDITION WAS MADE IN THE HANDS OF THE ASSESSEE. ON APPEAL, THE LD. CIT(A) DELETED THE ADDITION TO THE EXTENT OF RS. 2,62,891/- ON THE GROUND THAT THE AD DITION IN RESPECT OF THE SAID PARTIES NAMELY M/S KRIAL SINGH & SONS AND M/S RAIMANT CRAFT HAS BEEN MADE U/S 41(1) IN PRECEDING ASSESSMENT YEA R 2011-12. HOWEVER THE BALANCE ADDITION OF RS. 1,24,906/- WAS SUSTAINED. 12. IN THE ABOVE FACTUAL BACKGROUND, IT WAS SUBMITT ED THAT THE OLD OUTSTANDING BALANCE TOWARDS SUNDRY CREDITORS WERE S HOWN IN THE BOOKS OF ACCOUNTS AS ACKNOWLEDGED LIABILITY OF THE COMPAN Y TO RESPECTIVE PARTIES. THE RECEPTIVE CREDITORS HAVE NOT WAIVED TH E LIABILITY AND THE ASSESSEE HAVING INCLUDED THE SAME IN ITS BOOKS OF A CCOUNTS HAS ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 7 ACKNOWLEDGED THE SAID LIABILITY. IT WAS SUBMITTED T HAT THE SAID LIABILITY HAS NEITHER BEEN WAIVED NOR OTHERWISE CEASED DURING THE RELEVANT PREVIOUS YEAR AND THE ASSESSEE HAS NOT OBTAINED ANY BENEFIT BY WAY OF REMISSION OR CESSATION THEREOF. THEREFORE, THE PROV ISIONS OF SECTION 41(1) OF THE ACT HAS NO APPLICATION AND THE ADDITIO N OF RS. 1,24,906/- SUSTAINED BY THE LD. CIT(A) MAY BE DELETED. 13. PER CONTRA, THE LD. DR RELIED ON THE FINDINGS O F THE LOWER AUTHORITIES. IT WAS SUBMITTED THAT DURING THE COURS E OF ASSESSMENT PROCEEDINGS, THE ASSESSEE COULD NOT SHOW THAT ANY S UM HAVE BEEN PAID TO ITS CREDITORS WHICH WERE OUTSTANDING FOR PAST SE VERAL YEARS OR ANY TRANSACTION HAS BEEN ENTERED INTO WITH THEM IN THE PREVIOUS YEARS OR ANY CORRESPONDENCE WITH THESE PARTIES TO SHOW THAT THERE WAS A CLAIM OF THE OUTSTANDING AMOUNT FROM THE ASSESSEE. IT WAS FURTHER SUBMITTED THAT NO CONFIRMATION LETTERS OR ANY OTHER EVIDENCE HAVE BEEN SUBMITTED TO SHOW THAT THE SAID CREDITORS ARE HAVING THEIR CL AIM AGAINST THE ASSESSEE AND THE SAID LIABILITY HAS BEEN BARRED BY LIMITATION AS PROVIDED UNDER LIMITATION ACT, THEREFORE, THE LIABILITY TOWA RDS THE SAID CREDITORS HAVE CEASED TO EXIST WITHIN THE MEANING OF SECTION 41(1) OF THE ACT. IT WAS ACCORDINGLY, SUBMITTED THAT THE LD. CIT(A) HAS RIGHTLY SUSTAINED THE DISALLOWANCES AND THERE IS NO INFIRMITY IN THE SAID ORDER PASSED BY THE LD. CIT(A) AND HENCE, THE SAME MAY BE CONFIRMED. 14. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERU SED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LIABILITIES ARE STILL BEING RECOGNIZED IN THE BOOKS OF ACCOUNTS OF THE ASSESSEE AND THERE IS NOTHING ON RECORD IN TERMS OF REMISSION/CESSATION OF LIABILITY. THER EFORE, THE ADDITION SO ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 8 MADE IS HEREBY DIRECTED TO BE DELETED AND THE GROUN D OF APPEAL IS ALLOWED. 15. IN GROUND NO. 3, THE ASSESSEE HAS CHALLENGED TH E ACTION OF LD. CIT(A) IN CONFIRMING THE ALP TOWARDS INTEREST ON L OANS TO M/S MALMOR ENTERPRISES INC USA TO WHOM THE LOAN HAS BEEN ADVAN CED BY THE ASSESSEE. 16. IN ITS WRITTEN SUBMISSIONS, THE ASSESSEE HAS SU BMITTED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO OBSERV ED THAT LOAN OF RS.1,63,21,021/- IS OUTSTANDING IN THE NAME OF M/S GLAMOR ENTERPRISE INC NJ USA, AN ASSOCIATED ENTERPRISES OF THE ASSESS EE WITHOUT ANY TRANSACTION DURING THE RELEVANT PREVIOUS YEAR. THE AO ALSO OBSERVED THAT FOR THE A.Y.2007-08, THE LOAN TO THE SAID ENTI TY, M/S GLAMOR ENTERPRISE INC NJ USA, WAS HELD AS INTERNATIONAL TR ANSACTION COVERED U/S 92CA(3) OF IT ACT, 1961 AND ARM LENGTH PRICE OF THE INTEREST WAS DETERMINED BY APPLYING INTEREST RATE OF 11.40% P.A. UNDER CUP METHOD. THE AO ACCORDINGLY FOLLOWING THE ORDER OF HIS PREDE CESSORS FOR A.Y.2007-08 HAS APPLIED INTEREST RATE OF 11.40% P.A . UNDER CUP METHOD AND MADE ADDITION TO THE RETURNED INCOME. ON APPEAL, THE LD.CIT (A) FOLLOWING THE ORDER OF THE TRIBUNAL FOR THE A.Y.2007-08 RESTRICTED THE INTEREST RATE TO 8.9% P.A. 17. IT WAS SUBMITTED THAT THE OUTSTANDING LOAN HAS BEEN BROUGHT FORWARD FROM PRECEDING YEAR AND THERE IS NO FRESH L OAN/ADVANCE DURING THE RELEVANT PREVIOUS YEAR, THEREFORE THE SAME CANN OT BE CHARACTERIZED AS INTERNATIONAL TRANSACTION DURING THE RELEVANT PR EVIOUS YEAR U/S ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 9 92CA(3) OF THE ACT AND THEREFORE, THE ADDITION SUST AINED BY THE LD. CIT(A) MAY KINDLY BE DELETED. 18. PER CONTRA, THE LD. DR RELIED ON THE FINDINGS O F THE LOWER AUTHORITIES. IT WAS SUBMITTED THAT THE LD. CIT(A) H AS ALREADY RESTRICTED THE ALP AT 8.9% AGAINST 11.4% APPLIED BY THE AO AND THEREFORE, GIVEN THAT THE LOAN AMOUNT CONTINUES TO REMAIN OUTSTANDIN G AND THE TRANSACTION CONTINUES TO QUALIFY AS AN INTERNATIONA L TRANSACTION, THE ORDER OF THE LD. CIT(A) MAY BE CONFIRMED. 19. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION THAT THE OUTSTA NDING LOAN HAS BEEN BROUGHT FORWARD FROM PRECEDING YEAR AND THERE IS NO FRESH LOAN/ADVANCE DURING THE RELEVANT PREVIOUS YEAR, THE REFORE THE SAME CANNOT BE CHARACTERIZED AS INTERNATIONAL TRANSACTIO N DURING THE RELEVANT PREVIOUS YEAR U/S 92CA(3) OF THE ACT IS BEREFT OF A NY MERIT. ONCE A TRANSACTION HAS BEEN CHARACTERIZED AS AN INTERNATIO NAL TRANSACTION AND THE SAME CONTINUE TO REMAIN OUTSTANDING DURING THE RELEVANT FINANCIAL YEAR, THERE IS NO NECESSITY TO RECORD A FRESH FINDI NG AS FAR AS CHARACTERIZATION OF THE SAID TRANSACTION IS CONCERN ED AND ONLY THING WHICH NEEDS TO BE DETERMINED IS DETERMINATION OF AL P AS RELEVANT FOR THE RELEVANT YEAR UNDER CONSIDERATION. IN THE INST ANT CASE, THE LD CIT(A) FOLLOWING THE ORDER OF THE COORDINATE BENCH FOR A.Y 2007-08 HAS RESTRICTED THE ALP INTEREST @ 8.9% AS AGAINST 11.4% APPLIED BY THE AO. THE REVENUE IS NOT IN APPEAL BEFORE US AND THE ASSE SSEE HAS NOT BEEN ABLE TO ESTABLISH ANY ALTERNATE BASIS FOR DETERMINA TION OF ALP, HENCE, THE GROUND OF APPEAL IS HEREBY DISMISSED. ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 10 20. IN GROUND NO. 4, THE ASSESSEE HAS CHALLENGED TH E SUSTENANCE OF DISALLOWANCE OF DEPRECIATION CLAIMED BY THE ASSESSE E ON PLANT AND MACHINERY. 21. IN ITS WRITTEN SUBMISSIONS, THE ASSESSEE HAS SU BMITTED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO OBSERV ED THAT THE ASSESSEE HAS CLAIMED DEPRECIATION OF RS.10,25,961/- ON PLANT AND MACHINERY RELATING TO MANUFACTURING OF READYMADE GA RMENTS OF EARLIER BUSINESS OF THE ASSESSEE AND HENCE, THE ASSESSEE HA S SHIFTED TO TRADING OF FABRICS/CLOTH AND HAS NO ACTIVITY RELATING TO MA NUFACTURING OF READYMADE GARMENTS WHICH HAS BEEN CARRIED OUT EITHE R IN PRECEDING YEAR OR IN RELEVANT PREVIOUS YEAR. THE AO DISALLOWE D THE DEPRECIATION OF RS 10,25,961/- SO CLAIMED BY THE ASSESSEE WHICH HAS BEEN CONFIRMED BY THE LD CIT(A). 22. IN THIS REGARD, IT WAS SUBMITTED THAT THOUGH TH E ASSESSEE HAS NO MANUFACTURING ACTIVITY DURING THE RELEVANT PREVIOUS YEAR, HOWEVER THE PLANT AND MACHINERY RELATING TO MANUFACTURING ACTIV ITIES HAS BEEN KEPT READY TO USE AS AND WHEN REQUIRED. IT WAS SUBMITTED THAT A PLANT AND MACHINERY IS SUBJECT TO WEAR AND TEAR EVEN WHEN THE SAME HAS NOT BEEN USED FOR MANUFACTURING. THEREFORE THE ASSESSEE IS ELIGIBLE FOR DEPRECIATION AS PER THE RELEVANT PROVISIONS OF THE INCOME TAX ACT AND THE DISALLOWANCE OF DEPRECIATION SO MADE BY THE ASS ESSING AND SUSTAINED BY THE LD. CIT(A) MAY KINDLY BE DELETED. ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 11 23. PER CONTRA, THE LD. DR RELIED ON THE FINDING OF THE LOWER AUTHORITIES AND OUR REFERENCE WAS DRAWN TO THE FIND INGS OF THE AO WHICH READ AS UNDER: 5. DISALLOWANCE OF DEPRECIATION: AS PER DETAILS AND EXPLANATION FURNISHED DURING THE COURSE OF ASSESSMENT PROCEEDINGS IT HAS BEEN OBSERVED THAT TH E ASSESSEE HAS CLAIMED DEPRECIATION OF RS.1025961/- ON PLANT AND M ACHINERY RELATING TO MANUFACTURING OF READYMADE GARMENTS. TH E ASSESSEE DURING THE RELEVANT PREVIOUS YEAR WAS ENGAGED IN TR ADING OF FABRIC/CLOTH AND HAS NO ACTIVITY RELATING TO MANUFA CTURING OF READYMADE GARMENTS, THEREFORE THE PLANT AND MACHINE RY RELATING TO MANUFACTURING OF READYMADE GARMENTS HAS NOT BEEN PU T TO USE DURING THE RELEVANT PREVIOUS YEAR. AS PROVIDED U/S 32 OF IT ACT, DEPRECIATION IS ALLOW ABLE IN RESPECT OF AN ASSETS WHICH HAS BEEN USED FOR THE PURPOSE OF THE B USINESS. AS THE ASSESSEE DURING THE RELEVANT PREVIOUS YEAR AS WELL AS IN THE A.Y 2011- 12 HAS NOT USED THE ABOVE SAID PLANT AND MACHINERY FOR THE PURPOSE OF THE BUSINESS, THE ASSESSEE HAS MOVED FROM MANUFA CTURING OF GARMENTS TO TRADING IN CLOTH AND THEREFORE DEPRECIA TION IN RESPECT OF THE SAME AS CLAIMED BY THE ASSESSEE CANNOT BE ALLOW ED. THUS DEPRECIATION OF RS.1025961/- CLAIMED ON PLANT AND M ACHINERY RELATING TO MANUFACTURING OF READYMADE GARMENTS IS HEREBY DI SALLOWED AND ADDED TO RETURNED INCOME. 24. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE AO HAS DISALL OWED THE DEPRECIATION ON THE PLANT AND MACHINERY AS THERE WAS NO ACTIVITY TO WARDS ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 12 MANUFACTURING OF READYMADE GARMENTS CARRIED ON BY T HE ASSESSEE DURING THE YEAR AND AS A RESULT, THE ASSETS HAVE NOT BEEN PUT TO USE DURING THE RELEVANT PREVIOUS YEAR. WE FIND THAT SIMILAR FINDIN GS HAVE BEEN RECORDED BY THE AO IN A.Y 2011-12 AND AGAINST SUCH FINDINGS, TH ERE IS NOTHING ON RECORD THAT THE ASSESSEE HAS CHALLENGED THE SAID FI NDINGS BEFORE THE APPELLATE AUTHORITY. ONCE UNDER SIMILAR FACT PATTE RN, DEPRECIATION CLAIM HAS BEEN DISALLOWED BY THE AO AND THE ASSESSEE HAVING N OT CHALLENGED THE SAME AND THUS ACCEPTED THE POSITION ADOPTED BY THE AO, THE PRINCIPLE OF CONSISTENCY WARRANTS THAT NO INTERFERENCE IS CALLED FOR. FURTHER, WE FIND THAT SIMILAR CONTENTIONS HAVE BEEN RAISED BEFORE THE LD CIT(A) WHO HAS RIGHTLY CONSIDERED THE SAME AND DISALLOWANCE OF DEP RECIATION CLAIM HAS RIGHTLY BEEN UPHELD BY HIM. THE FINDINGS OF THE LD CIT(A) ARE HEREBY AFFIRMED AND THE GROUND OF APPEAL IS DISMISSED. 25. IN GROUND NO. 5, THE ASSESSEE HAS CHALLENGED TH E SUSTENANCE OF ADDITION OF RS. 1,45,982/- MADE BY THE AO BY DISAL LOWING THE INTEREST PAID TO BANKS HOLDING THE SAME AS ATTRIBUTABLE TO I NTEREST FREE LOANS PROVIDED BY THE ASSESSEE TO ITS SISTER CONCERNS. 26. IN ITS WRITTEN SUBMISSIONS, THE ASSESSEE SUBMI TTED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO OBSERV ED THAT THE ASSESSEE HAS PROVIDED INTEREST FREE LOANS OF RS. 10 ,42,730/- TO IT'S SISTER CONCERNS AND ON THE OTHER HAND CLAIMED INTEREST OF RS. 46,02,681/-PAID TO BANK ON BORROWED FUNDS. THEREFORE, THE AO MADE P ROPORTIONATE DISALLOWANCE OF INTEREST OF RS.1,45,982/- BY APPLYI NG INTEREST RATE OF 14% PER ANNUM OF INTEREST WHICH HAS BEEN SUSTAINED BY THE LD. CIT(A). IT WAS SUBMITTED THAT LOANS/ADVANCES IN THE NAME OF SISTER CONCERNS IN ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 13 MOST OF THE CASES HAVE BEEN BROUGHT FORWARD FROM PR ECEDING YEARS AND HAVE NO NEXUS WITH INTEREST BEARING FUNDS. THEREFOR E, NO INTEREST PAID TO BANK ON BORROWED FUNDS IS ATTRIBUTABLE TO INTERE ST FREE LOANS OUTSTANDING IN THE NAME OF SISTER CONCERNS OF THE A SSESSEE. THEREFORE, THE ADDITION SO MADE BY THE ASSESSING OFFICER AND S USTAINED BY THE LD. CIT(A) MAY KINDLY BE DELETED. 27. PER CONTRA, THE LD. DR RELIED ON THE FINDING OF THE LOWER AUTHORITIES AND OUR REFERENCE WAS DRAWN TO THE FIND INGS OF THE LD. CIT(A) WHICH ARE CONTAINED AT PARA 8.3 OF THE APPEL LATE ORDER WHICH READ AS UNDER:- 8.3 I HAVE PERUSED THE FACTS OF THE CASE, THE ASSE SSMENT ORDER AND SUBMISSIONS OF THE APPELLANT. THE AO OBSE RVED THAT THE APPELLANT HAS ADVANCED INTEREST-FREE LOANS TO I TS VARIOUS SISTER CONCERNS AS ENLISTED IN THE ASSESSMENT ORDER. THE A PPELLANT HAD CLAIMED INTEREST EXPENDITURE OF RS. 46,02,681/- PAI D TO BANK TOWARDS BORROWED FUNDS. AO DISALLOWED RS.145982/- O N PROPORTIONATE BASIS AT 14%. IN THE PRESENT PROCEEDI NGS, IT IS STATED THAT THE LOANS ARE OLD AND BROUGHT FORWARD A MOUNTS. THE AR COULD NOT PROVE THE BUSINESS EXPEDIENCY OF THESE LOANS AND AVAILABILITY OF FUNDS WHEN THE SAME WERE FORWARDED, HENCE THE DISALLOWANCE MADE BY THE AO IS CONFIRMED. GROUND OF APPEAL IS DISMISSED. 28. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT ALL THE CONTENTIO NS RAISED BEFORE US HAVE BEEN RAISED EARLIER BEFORE THE LD CIT(A) AND W HICH HAVE BEEN DULY CONSIDERED BY HIM. THOUGH IT IS THE CLAIM OF THE AS SESSEE THAT LOANS/ADVANCES IN THE NAME OF SISTER CONCERNS IN MO ST OF THE CASES HAVE BEEN BROUGHT FORWARD FROM PRECEDING YEARS AND HAVE NO NEXUS ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 14 WITH INTEREST BEARING FUNDS, HOWEVER, THERE IS NOTH ING ON RECORD TO SUBSTANTIATE THE SAID CONTENTIONS. EVEN WHERE THE L OANS AND ADVANCES HAVE BEEN LENT IN EARLIER YEARS, THE ONUS STILL LIE S WITH THE ASSESSEE TO DEMONSTRATE THAT IN THE YEAR WHEN THE FUNDS WERE AD VANCED, THE SAME HAD NO NEXUS WITH BORROWED FUNDS AND WERE FROM THE INTEREST FREE FUNDS. GIVEN THAT THE LOANS AND ADVANCES CONTINUE T O REMAIN OUTSTANDING AS WELL AS THE FACT THAT LOANS TAKEN BY THE ASSESSEE CONTINUE TO REMAIN OUTSTANDING AND THE INTEREST EXP ENSE HAVE BEEN CLAIMED, PROPORTIONATE DISALLOWANCE OF INTEREST HAS BEEN MADE BY THE AO AND WHICH HAS RIGHTLY BEEN UPHELD BY THE LD CIT( A). THEREFORE, WE DONOT FIND ANY INFIRMITY IN THE FINDINGS OF THE LD CIT(A) AND THE SAME ARE HEREBY CONFIRMED AND THE GROUND OF APPEAL IS HE REBY DISMISSED. 29. IN GROUND NO. 6, THE ASSESSEE HAS CHALLENGED TH E SUSTENANCE OF ADDITION OF PENALTY OF RS. 1,95,000/- PAID TO MININ G ENGINEER, JAIPUR FOR BREACH OF CONTRACTUAL OBLIGATIONS. 30. IN THIS REGARD, THE ASSESSEE HAS SUBMITTED THAT IT HAS CLAIMED PENALTY OF RS. 5,23,944/- LEVIED BY THE MINING DEPA RTMENT, JAIPUR FOR DELAYED PAYMENTS/BREACH OF CONTRACTUAL OBLIGATIONS. IT WAS SUBMITTED THAT THE ASSESSEE HAS CREDITED THE SAID AMOUNT TO T HE ACCOUNT OF MINING ENGINEER, JAIPUR AND THE PAYMENTS HAVE BEEN MADE BY ACCOUNT PAYEE CHEQUES, WHICH IS EVIDENT FROM THE LEDGER ACCOUNT O F MINING ENGINEER PLACED ON THE ASSESSEES PAPERBOOK AT PAGE NO. 27 A ND 28. IT WAS SUBMITTED THAT THE AO ON THE ALLEGED GROUND THAT TH E MINING ENGINEER JAIPUR HAS CHARGED PENALTY OF RS. 3,28,944/- ONLY H AS DISALLOWED BALANCE OF RS. 1,95,000/-. IT WAS SUBMITTED BEFORE THE AO VIDE LETTER ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 15 DATED 16.03.2015, THE ACCOUNT STATEMENT PROVIDED BY THE MINING DEPARTMENT IS NOT COMPLETE AND CERTAIN PAGES/DETAIL S ARE MISSING THERE FROM. THE DIFFERENCE OF RS. 1,95,000/- IS DUE TO MI SSING PAGES IN THE SAID ACCOUNT STATEMENT. IT WAS ACCORDINGLY SUBMITTE D THAT THE ADDITION SO MADE BY THE ASSESSING OFFICER AND SUSTAINED BY T HE LD. CIT(A) MAY BE DELETED. 31. PER CONTRA, THE LD. DR RELIED ON THE FINDING OF THE LOWER AUTHORITIES AND OUR REFERENCE WAS DRAWN TO THE FIND INGS OF THE LD. CIT(A) WHICH ARE CONTAINED AT PARA 9.3 OF THE APPEL LATE ORDER WHICH READ AS UNDER:- 9.3 I HAVE PERUSED THE FACTS OF THE CASE, THE ASSESSMEN T ORDER AND SUBMISSIONS OF THE APPELLANT. AS PER THE ACCOUNT STATEMENT CALLED FOR BY THE AO UNDER SECTION 133(6) , THERE WAS A DIFFERENCE IN THE AMOUNT OF PENALTY PAID AS PER THE ASSESSEE AND THE RECORDS OF THE MINING ENGINEER AND THE DIFFEREN CE OF RS. 1,95,000/- WAS ADDED BACK BY THE AO. IN THE PRESENT PROCEEDINGS, THE AR SUBMITTED THAT THE ACCOUNT STAT EMENT COLLECTED IS NOT COMPLETE AND CERTAIN PAGES OR DETA ILS ARE MISSING, IT WAS ALSO SUBMITTED THAT THE CLAIM OF THE ASSESSE E IS FULLY VERIFIABLE FROM THE LEDGER ACCOUNT OF MINING ENGINE ER JAIPUR, AS APPEARING IN THE BOOKS OF ACCOUNTS OF THE APPELLANT . AS PER THE REMAND REPORT CALLED, THE ENTRIES HAVE BEEN VERIFIE D BY THE AO, FURTHER THE AR COULD NOT RECONCILE THE DIFFERENCE B ETWEEN THE 2 STATEMENTS. IN VIEW OF THE SAME THE DISALLOWANCE MA DE BY THE AO IS CONFIRMED, GROUND OF APPEAL IS DISMISSED. 32. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT ALL THE CONTENTIO NS RAISED BEFORE US HAVE BEEN RAISED EARLIER BEFORE THE LD CIT(A) AND W HICH HAVE BEEN DULY CONSIDERED BY HIM. MERELY PASSING A JOURNAL ENTRY IN THE BOOKS OF ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 16 ACCOUNTS IS NOT DETERMINATIVE OF THE INCURRENCE OF THE EXPENSES AND CLAIM THEREOF FOR TAX PURPOSES. THERE IS NOTHING O N RECORD IN TERMS OF ANY DEMAND NOTICE FROM THE MINING DEPARTMENT OR ACT UAL PAYMENT BY THE ASSESSEE TOWARDS SUCH PENALTY. THOUGH IT IS TH E CLAIM OF THE ASSESSEE THAT THE AMOUNT HAS BEEN PAID BY ACCOUNT P AYEE CHEQUES, HOWEVER, THERE IS NOTHING ON RECORD TO SUBSTANTIATE THE SAID CONTENTIONS. THEREFORE, WE DONOT FIND ANY INFIRMIT Y IN THE FINDINGS OF THE LD CIT(A) AND THE SAME ARE HEREBY CONFIRMED AND THE GROUND OF APPEAL IS HEREBY DISMISSED. 33. GROUND NO. 7 WAS NOT PRESSED AS PER WRITTEN SUB MISSIONS FILED BY THE LD AR ON BEHALF OF THE ASSESSEE FOR WHICH THE D R. RAISED NO OBJECTION. HENCE, THE SAME IS DISMISSED AS NOT PRES SED. 34. IN GROUND NO. 8, THE ASSESSEE HAS CHALLENGED TH E ADDITION OF RS. 1,96,360/- TOWARDS DISALLOWANCE OF VARIOUS EXPE NSES. 35. IN IT WRITTEN SUBMISSIONS, THE ASSESSEE HAS SUB MITTED THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFICER HAS MADE LUMP SUM DISALLOWANCE OF EXPENSES OF RS.5,00,000/- ON ALLEGED GROUND OF SELF MADE VOUCHERS AND POSSIBILITY OF PERSONAL E LEMENT INVOLVED THEREIN AND ON APPEAL, THE LD. CIT(A) RESTRICTED TH E RELEVANT ADDITION TO 10% OF TOTAL EXPENSES. IT WAS SUBMITTED THAT THE AS SESSEE HAS CLAIMED THE EXPENSES ON THE BASIS OF REGULAR BOOKS OF ACCOU NTS, SUPPORTING VOUCHERS AND OTHER RELEVANT RECORDS, AUDITED BY A Q UALIFIED CHARTERED ACCOUNTANT AS PRESCRIBED U/S 44AB OF THE ACT. THE B OOKS OF ACCOUNTS ALONG WITH OTHER RECORDS AS REQUIRED BY THE AO WERE PRODUCED BEFORE ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 17 THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS. THEREFORE RELEVANT ADDITION MAY KINDLY BE DELETED OR FURTHER, REDUCED TO A SUITABLE EXTENT AS DEEMED FIT AND APPROPRIATE IN THE INTERES T OF JUSTICE. 36. PER CONTRA, THE LD. DR RELIED ON THE FINDING OF THE LOWER AUTHORITIES AND OUR REFERENCE WAS DRAWN TO THE FIND INGS OF THE LD. CIT(A) WHICH ARE CONTAINED AT PARA 11.3 OF THE APPE LLATE ORDER WHICH READ AS UNDER:- 11.3 I HAVE PERUSED THE FACTS OF THE CASE, THE ASS ESSMENT ORDER AND THE SUBMISSIONS OF THE APPELLANT. THE AO MADE T HE DISALLOWANCE AS THE EXPENDITURES MENTIONED IN THE G ROUND OF A TOTAL AMOUNT OF RS.19,63,598/- AS THE SAME WERE NOT PROPERLY VOUCHED AND COULD NOT BE VERIFIED. IN THE PRESENT P ROCEEDINGS, IT WAS CLAIMED THAT ABOVE SAID EXPENSES WERE CLAIME D ON THE BASIS OF REGULAR BOOKS OF ACCOUNTS, SUPPORTING VOUC HERS AND OTHER RELEVANT RECORDS, AUDITED BY A QUALIFIED CHAR TERED ACCOUNTANT AS PRESCRIBED U/S 44AB OF THE ACT THE AO WITHOUT GIVING ANY SPECIFIC FINDING AND WITHOUT HAVING ANY LOGICAL AND REASONABLE BASE HAS DISALLOWED THE ABOVE SAID EXPEN SES ON LUMP SUM BASIS AND ALTERNATIVELY WITHOUT PREJUDICE TO THE ABOVE, IT IS ALSO SUBMITTED THAT THE ESTIMATED DISA LLOWANCES MADE BY THE AO ARE HIGHLY EXCESSIVE AND NOT REASONA BLE. IN VIEW OF THE REASONS CITED BY THE AO, THE DISALLOWAN CE IS CONFIRMED BUT RESTRICTED TO 10% WHICH SHALL BE REAS ONABLE. THE GROUND OF APPEAL IS PARTLY ALLOWED. 37. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE DISALLOWANCE S HAVE BEEN MADE ON THE GROUND THAT THE EXPENSES HAVE BEEN CLAIMED THRO UGH SELF-MADE VOUCHERS AND POSSIBILITY OF PERSONAL EXPENSES OF DI RECTORS CANNOT BE ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 18 RULED OUT. UNLESS THE NATURE AND QUANTUM OF EXPENS ES ARE SPECIFIED, MERELY STATING THAT EXPENSES ARE SUPPORTED BY SELF- MADE VOUCHERS CANNOT BE A REASON FOR DISALLOWANCE. FURTHER, AS F AR AS PERSONAL EXPENSES OF DIRECTORS ARE CONCERNED, ONLY AN APPREH ENSION HAS BEEN RAISED AND IN ANY CASE, THE ASSESSEE BEING A CORPOR ATE ENTITY, WHERE ANY EXPENSES OF DIRECTORS ARE INCURRED/BORNE BY THE ASSESSEE, WHAT IS RELEVANT TO EXAMINE IS WHETHER SUCH EXPENSES HAVE B EEN INCURRED PURSUANT TO ANY ARRANGEMENT OR UNDERSTANDING BETWEE N THE TWO FOR THE PURPOSES OF BUSINESS OR NOT. HOWEVER, IN ABSENCE O F ANY SPECIFIC FINDING BY EITHER OF THE AUTHORITIES BELOW, THE DIS ALLOWANCE SO MADE AND SUSTAINED IS CLEARLY ADHOC IN NATURE AND THE SAME I S DIRECTED TO BE DELETED. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISPOS ED OFF IN LIGHT OF AFORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 21/06/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/06/2021. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S GALMOR ENTERPRISES PVT. LTD., JA IPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(1), JAIPUR. 3. VK;DJ VK;QDR@ CIT ITA NO. 1279/JP/2018 M/S GALMOR ENTERPRISES PVT. LTD. VS. ITO 19 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1279/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR